Activity-based costing approach in the measurement of cost of quality in SMEs: a case study

@inproceedings{Ozkan2013ActivitybasedCA,
  title={Activity-based costing approach in the measurement of cost of quality in SMEs: a case study},
  author={Serdar Ozkan and Yasemin Zengin Karaibrahimoglu},
  year={2013}
}
Since the 1950s, a considerable amount of attention has been given on the cost of quality (CoQ) in theory and in practice. Overall, it is argued that a precise measurement of the CoQ requires a well-established accounting system that provides accurate cost information. However, in the literature, it is generally considered that traditional cost accounting methods do not provide accurate cost data for the measurement of quality costs. Therefore, the aim of this study is to explore the role of… CONTINUE READING